BDP's Customs Tariff with IGST and Foreign Trade Policy - 57th Edition 2025-2026 is the definitive guide for navigating India's complex landscape of import and export regulations. This meticulously updated edition, current as of February 1, 2025, provides comprehensive coverage of the Customs Tariff, Integrated Goods and Services Tax (IGST) rates, and the Foreign Trade Policy (FTP), making it an indispensable resource for businesses engaged in international trade.

This book is tailored for a broad audience, including:

• Importers and Exporters: Businesses of all sizes involved in cross-border trade will find crucial information on tariff classifications, duty rates, and trade policies.
• Customs Brokers and Freight Forwarders: Professionals facilitating international shipments will rely on this guide for accurate tariff codes, documentation requirements, and customs procedures.
• Tax Professionals and Consultants: Chartered Accountants, Cost Accountants, Company Secretaries, and GST practitioners advising on international trade transactions will find detailed insights into customs laws and IGST implications.
• Legal Practitioners: Advocates specializing in customs and foreign trade litigation will benefit from the comprehensive coverage of legal provisions and case laws.
• Students and Academics: Researchers and students of international trade, commerce, and law will find this book an invaluable reference for understanding India's trade regime.

Key features of the 57th Edition include:

• Up-to-Date Information: Fully updated with all amendments and notifications related to the Customs Tariff, IGST, and FTP up to February 1, 2025, including changes arising from the Budget 2025.
• Comprehensive Coverage: Detailed explanation of the Customs Tariff, including tariff classifications, rates of duty, and exemptions. Includes a thorough analysis of the IGST regime as it applies to imports and exports.
• Foreign Trade Policy Insights: In-depth coverage of the current Foreign Trade Policy, including export promotion schemes, import regulations, and other trade-related measures.
• Practical Guidance: Provides practical guidance on customs procedures, documentation requirements, and compliance obligations. Includes illustrative examples and case studies to clarify complex concepts.
• Legal Framework: Comprehensive coverage of the legal provisions governing customs, IGST, and foreign trade, including relevant Acts, Rules, and Regulations.
• User-Friendly Format: Organized for easy navigation, with clear headings, tables, and indexes. Includes helpful appendices with relevant forms and notifications.

Coverage highlights:

• Customs Tariff: Detailed explanation of the Harmonized System of Nomenclature (HSN) codes, tariff classifications, and applicable duty rates.
• Integrated Goods and Services Tax (IGST): Comprehensive analysis of the IGST regime for imports and exports, including calculation of IGST, input tax credits, and related procedures.
• Foreign Trade Policy (FTP): Detailed coverage of the current FTP, including policy objectives, export promotion schemes (e.g., MEIS, SEZ), import regulations, and other trade-related measures.
• Customs Procedures: Step-by-step guidance on customs clearance procedures, documentation requirements, and other formalities.
• Legal Provisions: Comprehensive coverage of the Customs Act, IGST Act, Foreign Trade (Development and Regulation) Act, and other relevant legislation.

The book's structure typically includes:

• Introduction: Overview of India's foreign trade policy and customs regime.
• Customs Tariff: Detailed explanation of the tariff structure, HSN codes, and duty rates.
• IGST on Imports and Exports: Comprehensive analysis of the IGST provisions.
• Foreign Trade Policy: In-depth coverage of the FTP and related regulations.
• Customs Procedures: Practical guidance on customs clearance and documentation.
• Legal Framework: Relevant Acts, Rules, and Regulations.
• Appendices: Forms, notifications, and other useful resources.
• Index: Comprehensive index for easy reference.